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2022 (2) TMI 859 - AT - Income TaxDeduction u/s 80IB(10) - pro-rata deduction - few of units satisfying the conditions - HELD THAT:- Respectfully following the decisions of CIT v. Arun Excello Foundations (P.) Ltd. 2012 (10) TMI 1216 - MADRAS HIGH COURT] as well as decision of the Coordinate Benches of the Tribunal in the case of Elegant Estates [2016 (1) TMI 502 - MADRAS HIGH COURT] the ld. CIT(A) has rightly directed the Assessing Officer to work out the pro-rata deduction in respect of units satisfying the conditions under section 80IB(10) of the Act and allow the claim of deduction. Thus, we find no infirmity in the order passed by the ld. CIT(A).
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